Starting from 1st November 2024, a new preference in the Social Insurance Institution (ZUS) for entrepreneurs comes into effect – the so-called Contribution Holidays (“Wakacje Składkowe”).
Contribution Holidays are an exemption from the obligation to pay social contributions for one month each calendar year for entrepreneurs.
To use this preference in 2024, an application must be submitted between 01.11.2024 – 30.11.2024.
Submitting this application in November will allow you to be exempt from contributions for December 2024, which are due in January 2025.
The state will cover the mandatory contributions: pension, disability, accident and sickness contributions (if previously declared).
You will still pay the health contribution for that month.
To receive one month free from contributions, you must meet all the conditions:
1. Conduct business on the basis of an entry in the Central Register of Business Activity (CEIDG) (you must be an entrepreneur; the Contribution Holidays do not include cooperating persons or freelancers).
2. In the calendar month preceding the month of submitting the application, you must register no more than 10 insured persons for pension, disability, and accident insurance, or only for health insurance (counting the entrepreneur themselves, employees on contract, persons performing commission contracts, young employees, persons employed outside the company, such as nannies).
3. Be subject to social insurance for at least one day in the month preceding the month of application submission.
4. Have annual revenues not exceeding 2 million EURO (in at least one of the two years preceding the year of application submission).
5. The exemption can be used regardless of the taxation form.
Detalis:
1. During Contribution Holidays, you can run your business as usual.
2. The Holidays will not reduce retirement benefits.
3. The exemption from contributions will not constitute income for the entrepreneur.
The application for Contribution Holidays can be submitted through PUE by the taxpayer or their authorized representative (us). The application template is not yet accessible. When it appears we will prepare further information.